DEMO|

96. Constitution of Authority for Advance Ruling.

74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.

73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.

54. Refund of tax.

41. Claim of input tax credit and provisional acceptance thereof.

2(115). “Union territory tax”

2(107). “taxable person”

2(106). “tax period”

2(104). “State tax”

2(102). “services”

2(97). “return”

2(94). “registered person”

2(93). “recipient”

2(87). “prescribed"

2(84). “person”

2(82). “output tax”

2(63). “input tax credit”

2(58). “integrated tax”

2(57). “Integrated Goods and Services Tax Act”

2(53). “Government”

2(52). “goods”

2(51). “Fund”

2(46). “electronic credit ledger”

2(43). “electronic cash ledger”

2(21). “central tax”

2(14). “authorised bank”

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MEMORANDUM No. 61-F.T. Dated 10th January 2018

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THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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NOTIFICATION No. 1157-F.T. Dated 30th June, 2017

In exercise of the power conferred by sub-section (1) of section 96 of the West Bengal Goods and Services Tax Ordinance 2017 (West Ben. Ord. II of 2017 ), hereinafter referred to as the said Ordinance, the Governor is pleased hereby to constitute the West Bengal Authority for Advance Ruling under the said Ordinance with its office in the premises of the Directorate of Commercial Taxes, West Bengal at 14, Beliaghata Road, Kolkata-700015.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY,

Joint Secretary to the Government of West Bengal.